| Popis jednotky: | Among many fundamental rules relating to the functioning of a democratic rule of law, which do not have a Roman provenience belong famous Latin maxim in dubio contra fiscum. At the level of content, the oldest document which includes an officially expressed willingness to resolve doubts in favour of the taxpayer is the letter from King Theoderic to his treasury administrator Marcellus. The document is little-known and is usually overlooked in the world of science. The king instructs his advocatus fisci to strictly adhere to the letter of the law and win cases only on the basis of fair-play game. At the same time, when in doubt, he is obliged to acquiesce to the claims of the citizens and give up. |
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